LRB-4811/1
JK:kmg:pg
2001 - 2002 LEGISLATURE
February 18, 2002 - Introduced by Representatives M. Lehman, Ainsworth,
Albers, Berceau, Duff, Gard, Gronemus, Grothman, Hahn, Hundertmark,
Kaufert, Kestell, Krug, Ladwig, Lippert, Loeffelholz, Miller, Musser,
Nass, Olsen, Owens, Rhoades, Ryba, Seratti, Starzyk, Stone, Sykora,
Townsend, Urban, Vrakas, Walker, Ziegelbauer and Petrowski, cosponsored
by Senators Roessler, Huelsman, Harsdorf, Darling, A. Lasee and Lazich, by
request of Department of Revenue. Referred to Committee on Ways and
Means.
AB819,2,2
1An Act to repeal 71.01 (6) (g), 71.01 (6) (h), 71.22 (4) (g), 71.22 (4) (h), 71.22 (4m)
2(e), 71.22 (4m) (f), 71.26 (2) (b) 7., 71.26 (2) (b) 8., 71.34 (1g) (g), 71.34 (1g) (h),
371.42 (2) (f) and 71.42 (2) (g);
to renumber and amend 71.01 (7r), 71.26 (3) (y),
471.365 (1m) and 71.45 (2) (a) 13.;
to amend 71.01 (6) (i), 71.01 (6) (j), 71.01 (6)
5(k), 71.01 (6) (L), 71.01 (6) (m), 71.01 (6) (n), 71.01 (6) (o), 71.22 (4) (i), 71.22 (4)
6(j), 71.22 (4) (k), 71.22 (4) (L), 71.22 (4) (m), 71.22 (4) (n), 71.22 (4) (o), 71.22 (4m)
7(g), 71.22 (4m) (h), 71.22 (4m) (i), 71.22 (4m) (j), 71.22 (4m) (k), 71.22 (4m) (L),
871.22 (4m) (m), 71.26 (2) (b) 9., 71.26 (2) (b) 10., 71.26 (2) (b) 11., 71.26 (2) (b)
912., 71.26 (2) (b) 13., 71.26 (2) (b) 14., 71.26 (2) (b) 15., 71.34 (1g) (i), 71.34 (1g)
10(j), 71.34 (1g) (k), 71.34 (1g) (L), 71.34 (1g) (m), 71.34 (1g) (n), 71.34 (1g) (o), 71.42
11(2) (h), 71.42 (2) (i), 71.42 (2) (j), 71.42 (2) (k), 71.42 (2) (L), 71.42 (2) (m) and
1271.42 (2) (n); and
to create 71.01 (6) (p), 71.01 (6) (q), 71.01 (7r) (b), 71.22 (4)
13(p), 71.22 (4) (q), 71.22 (4m) (n), 71.22 (4m) (o), 71.26 (2) (b) 16., 71.26 (2) (b) 17.,
1471.26 (3) (y) 2., 71.34 (1g) (p), 71.34 (1g) (q), 71.365 (1m) (b), 71.42 (2) (o), 71.42
1(2) (p) and 71.45 (2) (a) 13. b. of the statutes;
relating to: references to the
2Internal Revenue Code for income and franchise tax purposes.
Analysis by the Legislative Reference Bureau
This bill adopts, for income tax and franchise tax purposes, the changes to the
federal Internal Revenue Code made by Public Laws 106-200; 106-230; 106-519;
106-554; 106-573; 107-15; 107-16, excluding the section related to a deduction for
higher education expenses; and 107-22.
This bill will be referred to the joint survey committee on tax exemptions for a
detailed analysis, which will be printed as an appendix to this bill.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB819, s. 1
3Section
1. 71.01 (6) (g) of the statutes is repealed.
AB819, s. 2
4Section
2. 71.01 (6) (h) of the statutes is repealed.
AB819, s. 3
5Section
3. 71.01 (6) (i) of the statutes is amended to read:
AB819,3,186
71.01
(6) (i) For taxable years that begin after December 31, 1993, and before
7January 1, 1995, for natural persons and fiduciaries, except fiduciaries of nuclear
8decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
9Internal Revenue Code as amended to December 31, 1993, excluding sections 103,
10104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203
11(d)
, and 13215 of P.L.
103-66 and as amended by P.L.
103-296, P.L.
103-337, P.L.
12103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
13section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 14and, P.L.
105-277,
and P.L. 106-554, and as indirectly affected by P.L.
99-514, P.L.
15100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
16101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104
, and
1110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
213113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and 13215 of P.L.
103-66, P.L.
103-296,
3P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
4104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
5105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554. The Internal Revenue
6Code applies for Wisconsin purposes at the same time as for federal purposes.
7Amendments to the federal Internal Revenue Code enacted after
8December 31, 1993, do not apply to this paragraph with respect to taxable years
9beginning after December 31, 1993, and before January 1, 1995, except that
10changes to the Internal Revenue Code made by P.L.
103-296, P.L.
103-337, P.L.
11103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
12section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 13and, P.L.
105-277, and P.L. 106-554, and changes that indirectly affect the
14provisions applicable to this subchapter made by P.L.
103-296, P.L.
103-337, P.L.
15103-465, P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding
16section 1311 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 17and, P.L.
105-277,
and P.L. 106-554, apply for Wisconsin purposes at the same time
18as for federal purposes.
AB819, s. 4
19Section
4. 71.01 (6) (j) of the statutes is amended to read:
AB819,4,2120
71.01
(6) (j) For taxable years that begin after December 31, 1994, and before
21January 1, 1996, for natural persons and fiduciaries, except fiduciaries of nuclear
22decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
23Internal Revenue Code as amended to December 31, 1994, excluding sections 103,
24104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and
2513203 (d) of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-117, P.L.
104-188,
1excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
2104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and as
3indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
4101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
5102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
6102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
713203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
8104-117, P.L.
104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
9104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
10and P.L. 106-554. The Internal Revenue Code applies for Wisconsin purposes at the
11same time as for federal purposes. Amendments to the federal Internal Revenue
12Code enacted after December 31, 1994, do not apply to this paragraph with respect
13to taxable years beginning after December 31, 1994, and before January 1, 1996,
14except that changes to the Internal Revenue Code made by P.L.
104-7, P.L.
104-117,
15P.L.
104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
16104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
17106-554, and changes that indirectly affect the provisions applicable to this
18subchapter made by P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1202,
191204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
20105-206 and, P.L.
105-277,
and P.L. 106-554, apply for Wisconsin purposes at the
21same time as for federal purposes.
AB819, s. 5
22Section
5. 71.01 (6) (k) of the statutes is amended to read:
AB819,5,2423
71.01
(6) (k) For taxable years that begin after December 31, 1995, and before
24January 1, 1997, for natural persons and fiduciaries, except fiduciaries of nuclear
25decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
1Internal Revenue Code as amended to December 31, 1995, excluding sections 103,
2104
, and 110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and
313203 (d) of P.L.
103-66, and as amended by P.L.
104-117, P.L.
104-188, excluding
4sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
5104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L.
6106-554, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
7101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
8102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
9102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1013174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
11104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
, and
121605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
13105-206 and, P.L.
105-277, and P.L. 106-554. The Internal Revenue Code applies
14for Wisconsin purposes at the same time as for federal purposes. Amendments to the
15federal Internal Revenue Code enacted after December 31, 1995, do not apply to this
16paragraph with respect to taxable years beginning after December 31, 1995, and
17before January 1, 1997, except that changes to the Internal Revenue Code made by
18P.L.
104-117, P.L.
104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of
19P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 20and, P.L.
105-277, and P.L. 106-554, and changes that indirectly affect the
21provisions applicable to this subchapter made by P.L.
104-117, P.L.
104-188,
22excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191,
23P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and
, P.L.
105-277,
and P.L.
24106-554, apply for Wisconsin purposes at the same time as for federal purposes.
AB819, s. 6
25Section
6. 71.01 (6) (L) of the statutes is amended to read:
AB819,7,2
171.01
(6) (L) For taxable years that begin after December 31, 1996, and before
2January 1, 1998, for natural persons and fiduciaries, except fiduciaries of nuclear
3decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
4Internal Revenue Code as amended to December 31, 1996, excluding sections 103,
5104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
6(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
7104-188, and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 8and, P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of P.L.
9107-16, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
10101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
11102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
12102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
1313174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
14104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
151311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
16105-34, P.L.
105-206, P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16,
17excluding section 431 of P.L. 107-16. The Internal Revenue Code applies for
18Wisconsin purposes at the same time as for federal purposes. Amendments to the
19federal Internal Revenue Code enacted after December 31, 1996, do not apply to this
20paragraph with respect to taxable years beginning after December 31, 1996, and
21before January 1, 1998, except that changes to the Internal Revenue Code made by
22P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and
, P.L.
106-36, P.L. 106-554,
23and P.L. 107-16, excluding section 431 of P.L. 107-16, and changes that indirectly
24affect the provisions applicable to this subchapter made by P.L.
105-33, P.L.
105-34,
25P.L.
105-206, P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16,
1excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the same time
2as for federal purposes.
AB819, s. 7
3Section
7. 71.01 (6) (m) of the statutes is amended to read:
AB819,8,64
71.01
(6) (m) For taxable years that begin after December 31, 1997, and before
5January 1, 1999, for natural persons and fiduciaries, except fiduciaries of nuclear
6decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
7Internal Revenue Code as amended to December 31, 1997, excluding sections 103,
8104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
9(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
10104-188, and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 11and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section
12431 of P.L. 107-16, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
13100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
14101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
15102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
16(d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
17103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202
18(c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
19105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
20106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
21107-16. The Internal Revenue Code applies for Wisconsin purposes at the same time
22as for federal purposes. Amendments to the federal Internal Revenue Code enacted
23after December 31, 1997, do not apply to this paragraph with respect to taxable years
24beginning after December 31, 1997, and before January 1, 1999, except that
25changes to the Internal Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
1105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L.
2107-16, excluding section 431 of P.L. 107-16, and changes that indirectly affect the
3provisions applicable to this subchapter made by P.L.
105-178, P.L.
105-206, P.L.
4105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L.
5107-16, excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the
6same time as for federal purposes.
AB819, s. 8
7Section
8. 71.01 (6) (n) of the statutes is amended to read:
AB819,9,108
71.01
(6) (n) For taxable years that begin after December 31, 1998, and before
9January 1, 2000, for natural persons and fiduciaries, except fiduciaries of nuclear
10decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
11Internal Revenue Code as amended to December 31, 1998, excluding sections 103,
12104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
13(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
14104-188, and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L.
15106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
16107-16, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
17101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
18102-90, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
19102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2013174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
21104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
221311
, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
23105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170,
24P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding
25section 431 of P.L. 107-16. The Internal Revenue Code applies for Wisconsin
1purposes at the same time as for federal purposes. Amendments to the federal
2Internal Revenue Code enacted after December 31, 1998, do not apply to this
3paragraph with respect to taxable years beginning after December 31, 1998, and
4before January 1, 2000, except that changes to the Internal Revenue Code made by
5P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L.
6106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and changes that
7indirectly affect the provisions applicable to this subchapter made by P.L.
106-36 8and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L.
9107-16, excluding section 431 of P.L. 107-16, apply for Wisconsin purposes at the
10same time as for federal purposes.
AB819, s. 9
11Section
9. 71.01 (6) (o) of the statutes is amended to read:
AB819,9,2512
71.01
(6) (o) For taxable years that begin after December 31, 1999,
and before
13January 1, 2001, for natural persons and fiduciaries, except fiduciaries of nuclear
14decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
15Internal Revenue Code as amended to December 31, 1999, excluding sections 103,
16104
, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203
17(d) of P.L.
103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
18104-188, and as amended by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L. 106-554,
19P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and as indirectly
20affected by P.L.
99-514, P.L.
100-203, P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
21101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508, P.L.
102-90, P.L.
102-227,
22excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
23103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
24103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-117, P.L.
25104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
1104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
2105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-200, P.L. 106-230,
3P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of
4P.L. 107-16. The Internal Revenue Code applies for Wisconsin purposes at the same
5time as for federal purposes. Amendments to the federal Internal Revenue Code
6enacted after December 31, 1999, do not apply to this paragraph with respect to
7taxable years beginning after December 31, 1999
, and before January 1, 2001,
8except that changes to the Internal Revenue Code made by P.L. 106-200, P.L.
9106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding
10section 431 of P.L. 107-16, and changes that indirectly affect the provisions
11applicable to this subchapter made by P.L. 106-200, P.L. 106-230, P.L. 106-519, P.L.
12106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, apply
13for Wisconsin purposes at the same time as for federal purposes.
AB819, s. 10
14Section
10. 71.01 (6) (p) of the statutes is created to read:
AB819,11,1415
71.01
(6) (p) For taxable years that begin after December 31, 2000, and before
16January 1, 2002, for natural persons and fiduciaries, except fiduciaries of nuclear
17decommissioning trust or reserve funds, "Internal Revenue Code" means the federal
18Internal Revenue Code as amended to December 31, 2000, excluding sections 103,
19104, and 110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203
20(d) of P.L.
103-66, sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
21104-188, and as amended by P.L.
107-16, excluding section 431 of P.L.
107-16, and
22P.L.
107-22, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
100-647,
23P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
101-508,
24P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
102-227, P.L.
25102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
113174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
2104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202 (c), 1204 (f),
31311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
4105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
106-170, P.L.
5106-200, P.L.
106-230, P.L.
106-519, P.L.
106-554, P.L.
106-573, P.L.
107-16,
6excluding section 431 of P.L.
107-16, and P.L.
107-22. The Internal Revenue Code
7applies for Wisconsin purposes at the same time as for federal purposes.
8Amendments to the federal Internal Revenue Code enacted after December 31, 2000,
9do not apply to this paragraph with respect to taxable years beginning after
10December 31, 2000, and before January 1, 2002, except that changes to the Internal
11Revenue Code made by P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
12107-22, and changes that indirectly affect the provisions applicable to this
13subchapter made by P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
14107-22, apply for Wisconsin purposes at the same time as for federal purposes.
AB819, s. 11
15Section
11. 71.01 (6) (q) of the statutes is created to read:
AB819,12,1016
71.01
(6) (q) For taxable years that begin after December 31, 2001, for natural
17persons and fiduciaries, except fiduciaries of nuclear decommissioning trust or
18reserve funds, "Internal Revenue Code" means the federal Internal Revenue Code
19as amended to December 31, 2001, excluding sections 103, 104, and 110 of P.L.
20102-227, sections 13113, 13150 (d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66,
21sections 1123 (b), 1202 (c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, and section
22431 of P.L.
107-16, and as indirectly affected by P.L.
99-514, P.L.
100-203, P.L.
23100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-280, P.L.
24101-508, P.L.
102-90, P.L.
102-227, excluding sections 103, 104, and 110 of P.L.
25102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150
1(d), 13171 (d), 13174, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
2103-465, P.L.
104-7, P.L.
104-117, P.L.
104-188, excluding sections 1123 (b), 1202
3(c), 1204 (f), 1311, and 1605 (d) of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
4105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36, P.L.
5106-170, P.L.
106-200, P.L.
106-230, P.L.
106-519, P.L.
106-554, P.L.
106-573, P.L.
6107-15, P.L.
107-16, excluding section 431 of P.L.
107-16, and P.L.
107-22. The
7Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
8purposes. Amendments to the federal Internal Revenue Code enacted after
9December 31, 2001, do not apply to this paragraph with respect to taxable years
10beginning after December 31, 2001.
AB819, s. 12
11Section
12. 71.01 (7r) of the statutes is renumbered 71.01 (7r) (a) and amended
12to read:
AB819,12,2113
71.01
(7r) (a)
Notwithstanding For taxable years that begin after December 31,
142000, and before January 1, 2002, notwithstanding sub. (6), for purposes of
15computing amortization or depreciation, "Internal Revenue Code" means either the
16federal Internal Revenue Code as amended to December 31,
1999 2000, or the federal
17Internal Revenue Code in effect for the taxable year for which the return is filed,
18except that property that, under s. 71.02 (2) (d) 12., 1985 stats., is required to be
19depreciated for taxable year 1986 under the Internal Revenue Code as amended to
20December 31, 1980, shall continue to be depreciated under the Internal Revenue
21Code as amended to December 31, 1980.
AB819, s. 13
22Section
13. 71.01 (7r) (b) of the statutes is created to read:
AB819,13,523
71.01
(7r) (b) For taxable years that begin after December 31, 2001,
24notwithstanding sub. (6), for purposes of computing amortization or depreciation,
25"Internal Revenue Code" means either the federal Internal Revenue Code as
1amended to December 31, 2001, or the federal Internal Revenue Code in effect for the
2taxable year for which the return is filed, except that property that, under s. 71.02
3(2) (d) 12., 1985 stats., is required to be depreciated for taxable year 1986 under the
4Internal Revenue Code as amended to December 31, 1980, shall continue to be
5depreciated under the Internal Revenue Code as amended to December 31, 1980.
AB819, s. 14
6Section
14. 71.22 (4) (g) of the statutes is repealed.
AB819, s. 15
7Section
15. 71.22 (4) (h) of the statutes is repealed.
AB819, s. 16
8Section
16. 71.22 (4) (i) of the statutes is amended to read:
AB819,14,139
71.22
(4) (i) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
10(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
11December 31, 1993, and before January 1, 1995, means the federal Internal
12Revenue Code as amended to December 31, 1993, excluding sections 103, 104
, and
13110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174, 13203 (d)
, and
1413215 of P.L.
103-66, and as amended by P.L.
103-296, P.L.
103-337, P.L.
103-465,
15P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311
16of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206
and, P.L.
17105-277, and P.L. 106-554, and as indirectly affected in the provisions applicable to
18this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803
19(d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section
201008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239,
21P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
22102-318, P.L.
102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d),
2313174, 13203 (d)
, and 13215 of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465,
24P.L.
104-7, excluding section 1 of P.L.
104-7, P.L.
104-188, excluding section 1311
25of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206
and, P.L.
1105-277, and P.L. 106-554. The Internal Revenue Code applies for Wisconsin
2purposes at the same time as for federal purposes. Amendments to the federal
3Internal Revenue Code enacted after December 31, 1993, do not apply to this
4paragraph with respect to taxable years beginning after December 31, 1993, and
5before January 1, 1995, except that changes to the Internal Revenue Code made by
6P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
7104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
8104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and
9changes that indirectly affect the provisions applicable to this subchapter made by
10P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, excluding section 1 of P.L.
11104-7, P.L.
104-188, excluding section 1311 of P.L.
104-188, P.L.
104-191, P.L.
12104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
and P.L. 106-554, apply for
13Wisconsin purposes at the same time as for federal purposes.
AB819, s. 17
14Section
17. 71.22 (4) (j) of the statutes is amended to read:
AB819,15,1715
71.22
(4) (j) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
16(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
17December 31, 1994, and before January 1, 1996, means the federal Internal
18Revenue Code as amended to December 31, 1994, excluding sections 103, 104
, and
19110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
20of P.L.
103-66, and as amended by P.L.
104-7, P.L.
104-188, excluding sections 1202,
211204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
22105-206 and, P.L.
105-277, and P.L. 106-554, and as indirectly affected in the
23provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 24excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2)
25of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
1101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and
2110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
313113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
4103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204,
51311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
6105-206 and, P.L.
105-277, and P.L. 106-554. The Internal Revenue Code applies
7for Wisconsin purposes at the same time as for federal purposes. Amendments to the
8federal Internal Revenue Code enacted after December 31, 1994, do not apply to this
9paragraph with respect to taxable years beginning after December 31, 1994, and
10before January 1, 1996, except that changes to the Internal Revenue Code made by
11P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311
, and 1605 of P.L.
12104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
13and P.L. 106-554, and changes that indirectly affect the provisions applicable to this
14subchapter made by P.L.
104-7, P.L.
104-188, excluding sections 1202, 1204, 1311
, 15and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-34, P.L.
105-206 and, 16P.L.
105-277,
and P.L. 106-554, apply for Wisconsin purposes at the same time as
17for federal purposes.
AB819, s. 18
18Section
18. 71.22 (4) (k) of the statutes is amended to read:
AB819,16,2219
71.22
(4) (k) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
20(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
21December 31, 1995, and before January 1, 1997, means the federal Internal
22Revenue Code as amended to December 31, 1995, excluding sections 103, 104
, and
23110 of P.L.
102-227 and sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d)
24of P.L.
103-66, and as amended by P.L.
104-188, excluding sections 1123, 1202, 1204,
251311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34,
1P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and as indirectly affected in the
2provisions applicable to this subchapter by P.L.
99-514, P.L.
100-203, P.L.
100-647 3excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821 (b) (2)
, and 823 (c) (2)
4of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
101-73, P.L.
101-140, P.L.
5101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227, excluding sections 103, 104
, and
6110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
103-66, excluding sections
713113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
103-66, P.L.
103-296, P.L.
8103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188, excluding sections 1123, 1202,
91204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
10105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554. The Internal Revenue
11Code applies for Wisconsin purposes at the same time as for federal purposes.
12Amendments to the federal Internal Revenue Code enacted after
13December 31, 1995, do not apply to this paragraph with respect to taxable years
14beginning after December 31, 1995, and before January 1, 1997, except that
15changes to the Internal Revenue Code made by P.L.
104-188, excluding sections
161123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
104-191, P.L.
104-193, P.L.
17105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277, and P.L. 106-554, and changes
18that indirectly affect the provisions applicable to this subchapter made by P.L.
19104-188, excluding sections 1123, 1202, 1204, 1311
, and 1605 of P.L.
104-188, P.L.
20104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206 and, P.L.
105-277,
21and P.L. 106-554, apply for Wisconsin purposes at the same time as for federal
22purposes.
AB819, s. 19
23Section
19. 71.22 (4) (L) of the statutes is amended to read:
AB819,18,224
71.22
(4) (L) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
25(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
1December 31, 1996, and before January 1, 1998, means the federal Internal
2Revenue Code as amended to December 31, 1996, excluding sections 103, 104
, and
3110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
4103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
5and as amended by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277
and, P.L.
6106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of P.L. 107-16, and as
7indirectly affected in the provisions applicable to this subchapter by P.L.
99-514, P.L.
8100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2), 821
9(b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
10101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
11excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
12103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
13103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
14excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
15104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
105-277 and, 16P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of P.L. 107-16. The
17Internal Revenue Code applies for Wisconsin purposes at the same time as for federal
18purposes. Amendments to the federal Internal Revenue Code enacted after
19December 31, 1996, do not apply to this paragraph with respect to taxable years
20beginning after December 31, 1996, and before January 1, 1998, except that
21changes to the Internal Revenue Code made by P.L.
105-33, P.L.
105-34, P.L.
22105-206, P.L.
105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding
23section 431 of P.L. 107-16, and changes that indirectly affect the provisions
24applicable to this subchapter made by P.L.
105-33, P.L.
105-34, P.L.
105-206, P.L.
1105-277 and, P.L.
106-36, P.L. 106-554, and P.L. 107-16, excluding section 431 of
2P.L. 107-16, apply for Wisconsin purposes at the same time as for federal purposes.
AB819, s. 20
3Section
20. 71.22 (4) (m) of the statutes is amended to read:
AB819,19,74
71.22
(4) (m) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
5(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
6December 31, 1997, and before January 1, 1999, means the federal Internal
7Revenue Code as amended to December 31, 1997, excluding sections 103, 104
, and
8110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
9103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
10and as amended by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36
and, P.L.
11106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
12107-16, and as indirectly affected in the provisions applicable to this subchapter by
13P.L.
99-514, P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2),
14812 (c) (2), 821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
15100-647, P.L.
101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
16102-227, excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
17102-486, P.L.
103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and
1813203 (d) of P.L.
103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
19104-188, excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
20104-188, P.L.
104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
21105-206, P.L.
105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-554, P.L. 106-573,
22and P.L. 107-16, excluding section 431 of P.L. 107-16. The Internal Revenue Code
23applies for Wisconsin purposes at the same time as for federal purposes.
24Amendments to the federal Internal Revenue Code enacted after December 31, 1997,
25do not apply to this paragraph with respect to taxable years beginning after
1December 31, 1997, and before January 1, 1999, except that changes to the Internal
2Revenue Code made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, 3P.L.
106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of
4P.L. 107-16, and changes that indirectly affect the provisions applicable to this
5subchapter made by P.L.
105-178, P.L.
105-206, P.L.
105-277, P.L.
106-36 and, P.L.
6106-170, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L.
7107-16, apply for Wisconsin purposes at the same time as for federal purposes.
AB819, s. 21
8Section
21. 71.22 (4) (n) of the statutes is amended to read:
AB819,20,129
71.22
(4) (n) Except as provided in sub. (4m) and ss. 71.26 (2) (b) and (3), 71.34
10(1g) and 71.42 (2), "Internal Revenue Code", for taxable years that begin after
11December 31, 1998, and before January 1, 2000, means the federal Internal
12Revenue Code as amended to December 31, 1998, excluding sections 103, 104
, and
13110 of P.L.
102-227, sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
14103-66 and sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188,
15and as amended by P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L.
16106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16, and
17as indirectly affected in the provisions applicable to this subchapter by P.L.
99-514,
18P.L.
100-203, P.L.
100-647 excluding sections 803 (d) (2) (B), 805 (d) (2), 812 (c) (2),
19821 (b) (2)
, and 823 (c) (2) of P.L.
99-514 and section 1008 (g) (5) of P.L.
100-647, P.L.
20101-73, P.L.
101-140, P.L.
101-179, P.L.
101-239, P.L.
101-508, P.L.
102-227,
21excluding sections 103, 104
, and 110 of P.L.
102-227, P.L.
102-318, P.L.
102-486, P.L.
22103-66, excluding sections 13113, 13150 (d), 13171 (d), 13174
, and 13203 (d) of P.L.
23103-66, P.L.
103-296, P.L.
103-337, P.L.
103-465, P.L.
104-7, P.L.
104-188,
24excluding sections 1123 (b), 1202 (c), 1204 (f), 1311
, and 1605 (d) of P.L.
104-188, P.L.
25104-191, P.L.
104-193, P.L.
105-33, P.L.
105-34, P.L.
105-178, P.L.
105-206, P.L.
1105-277, P.L.
106-36 and, P.L.
106-170, P.L. 106-230, P.L. 106-519, P.L. 106-554,
2P.L. 106-573, and P.L. 107-16, excluding section 431 of P.L. 107-16. The Internal
3Revenue Code applies for Wisconsin purposes at the same time as for federal
4purposes. Amendments to the federal Internal Revenue Code enacted after
5December 31, 1998, do not apply to this paragraph with respect to taxable years
6beginning after December 31, 1998, and before January 1, 2000, except that
7changes to the Internal Revenue Code made by P.L.
106-36 and, P.L.
106-170, P.L.
8106-230, P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding
9section 431 of P.L. 107-16, and changes that indirectly affect the provisions
10applicable to this subchapter made by P.L.
106-36 and
, P.L.
106-170, P.L. 106-230,
11P.L. 106-519, P.L. 106-554, P.L. 106-573, and P.L. 107-16, excluding section 431 of
12P.L. 107-16, apply for Wisconsin purposes at the same time as for federal purposes.
